We're dividing 923076 by 61 
Our goal is to divide 923076 by 61.

Going ahead to step 1:
9 divided by 61 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 61

Moving on to step 2:
When dividing 92 by 61, we get 1 with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 61 away from 92, we end up with 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 61

Let's proceed to step 3:
61 goes into 313 5 times with a remainder of 8.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we subtract 305 from 313, we get 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 61

Going ahead to step 4:
80 divided by 61 is 1 with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 151.0
Subtract 61 from 80 to get 19.
Append the next digit (7) from the dividend to 19 and continue with: 197 / 61

Let's proceed to step 5:
61 goes into 197 3 times with a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 1513.0
If we subtract 183 from 197, we get 14.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 61

Moving on to step 6:
The number 61 fits into 146 2 times, leaving a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 15132.0
If we subtract 122 from 146, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
61 goes into 240 3 times with a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 15132.3
Deduct 183 from 240 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 8:
When dividing 570 by 61, we get 9 with a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 15132.39
If we subtract 549 from 570, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 9:
61 can be fit into 210 3 times, resulting in a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 15132.393
Deduct 183 from 210 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 10:
The number 61 fits into 270 4 times, leaving a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 15132.3934
If we take 244 away from 270, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 11:
If we divide 260 by 61, we get 4 and a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 15132.39344
If we subtract 244 from 260, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 15132.39344 and a remainder of 1.6e-05.